Late filing of service tax return

This query is : Resolved

Sanjay Sharma (Querist)
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25 October 2013 Dear Experts,
Pl. let me know the procedure of late filing of Service Tax Return for NIL for Oct - March, 2013.
1. Can we file the Return without depositing the Pendalty?
2. What is the amount of Penalty (Calculation, if any)?
Thanks in Advance

CA UMESH DULAL

CA UMESH DULAL (Expert)
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25 October 2013 you can file st return without depositing the penalty.

CA UMESH DULAL

CA UMESH DULAL (Expert)
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25 October 2013 penalty

for delay upto 15 days 500
30 days 1000
beyound 30 days 1000+100 per day subject to maximum of 20,000

Sanjay Sharma

Sanjay Sharma (Querist)
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25 October 2013 Thanks a lot.

CA UMESH DULAL

CA UMESH DULAL (Expert)
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25 October 2013 you are welcomed

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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25 October 2013 You can file the belated return without paying the payment of late fees. Under Rule 7C of Service Tax Rules 1994 the Central Excise Officer may if he is satisfied that there was sufficient reason waive the penalty for late filing when there is no liability for ST. Further there is a Departmental Instruction to field formations not to insist on filing of NIL / below taxable SSP ST-3 returns. this Circular was issued some time in 2009.

Therefore you can file the belated NIL ST-3 and also move the Department for waiver of Late Filing Penalty.

Sanjay Sharma

Sanjay Sharma (Querist)
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26 October 2013 Thanks Sureshji for your valuable suggestions.

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